Hearings before the State Board of Equalization
At the close of each County Board hearing, the chairperson shall advise any Petitioner who has appeared of the right to appeal to the State Board of Equalization. The State Board of Equalization convenes the fourth Monday in March and concludes business September 30th. Persons not satisfied by the action of the County Board of Equalization may appeal to the State Board of Equalization by completing a Petition for Review of Assessed Valuation to the State Board of Equalization and sending it to:
1550 East College Parkway, #115
Carson City, NV 89706
Appeals to the State Board of Equalization must be filed no later than March 10th. All persons making an appeal are advised that the State Board is limited to reviewing the record (facts and evidence) established by the County Board unless it can be proven to the satisfaction of the State Board that new evidence was discovered which could not by due diligence have been discovered and presented to the County Board. Pursuant to NRS 361.360(2), "all new evidence must be submitted in writing to the State Board of Equalization and served upon the county assessor not less than seven days before the hearing." Further, the State Board of Equalization may remand cases to the County Board when the record established at the County proceeding was inadequate.
The State Board of Equalization may increase the valuation of any property if it determines the County Board lacked evidence for granting a reduction or if it determines that the valuation was not computed properly. The State Board will review the land and improvement values separately to determine if each value is correct and whether the value should be changed. The State Board may also examine the total property value, and if it is determined that taxable value exceeds full cash value, a reduction shall be granted.